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dui chang qi gu quan tou zi zhun ze de san dian zhi yi
Author(s): 
Pages: 35-36
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  期股权投资准则初始投资成本企业会计可辨认净资产盈余公积金财会人员留存收益价值份额合并对价;
Abstract: <正>《企业会计准则第2号——长期股权投资》(以下简称"股权投资准则"),较系统地规范了长期股权投资的确认、计量和披露等需要关注的问题,为财会人员核算长期股权投资提供
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